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A shareholder has requested clarification on the taxation of the company's acquisition of her shares for redemption through a capital reduction. The DGT explains that the tax treatment depends on whether the return stems from original contributions or from undistributed profits.
Cuestión planteada Tributación de la operación para la consultante.
Si la reducción de capital tiene por finalidad la devolución de aportaciones, el importe que no proceda de beneficios no distribuidos minora el valor de adquisición hasta su anulación. El exceso o la parte que corresponda a beneficios no distribuidos tributará como rendimiento de capital mobiliario. No obstante, si los beneficios provienen de ejercicios en que la sociedad aplicó el régimen de sociedades patrimoniales, dicha distribución no se integrará en la renta del IRPF.
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